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Bill > HB824
GA HB824
GA HB824Dawson County; ad valorem tax; close new applications for certain homestead exemptions for senior citizens
summary
Introduced
03/25/2025
03/25/2025
In Committee
04/02/2025
04/02/2025
Crossed Over
03/31/2025
03/31/2025
Passed
04/08/2025
04/08/2025
Dead
Signed/Enacted/Adopted
05/14/2025
05/14/2025
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To close for new applications certain homestead exemptions for senior citizens from Dawson County ad valorem taxes for county purposes and homestead exemptions for senior citizens from Dawson County school district ad valorem taxes for educational purposes pursuant to an Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes and Dawson County School District ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value of the homestead for certain residents of that school district who are 62 to 74 years of age and who have household incomes not exceeding $25,000.00 and to provide a homestead exemption from such taxes for the full value of such homestead for certain residents of that school district who are 75 years of age or older and who have household incomes not exceeding $25,000.00, approved June 3, 2003 (Ga. L. 2003, p. 4431); an Act to provide a homestead exemption from Dawson County ad valorem taxes for county purposes in the amount of $60,000.00 of the assessed value of the homestead for residents of that county who are disabled or who are 65 years of age or older and whose income does not exceed $50,000.00, approved May 13, 2008 (Ga. L. 2008, p. 3871), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3695); an Act to provide a homestead exemption from Dawson County school district ad valorem taxes for educational purposes in the amount of $60,000.00 of the assessed value of the homestead for residents of that school district who are disabled or who are 65 years of age LC 61 0219/AP or older and whose income does not exceed $50,000.00, approved May 13, 2008 (Ga. L. 2008, p. 3850), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3611); and an Act to provide a homestead exemption from Dawson County school district ad valorem taxes for educational purposes in the amount of $120,000.00 of the assessed value of the homestead for residents of that school district who are 70 years of age or older, approved May 28, 2010 (Ga. L. 2010, p. 3608); to provide that any senior citizen who receives any of these exemptions may continue to receive such exemption or apply for another available homestead exemption; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.
AI Summary
This bill addresses homestead tax exemptions for senior citizens in Dawson County, Georgia, by closing new applications for several existing senior homestead exemption programs starting January 1, 2026. Specifically, the bill will stop accepting new applications for four previously established homestead exemption programs that provide tax relief for seniors aged 62-75 with household incomes up to $25,000 or $50,000, depending on the specific exemption. However, seniors who already have these exemptions before January 1, 2026, can continue to receive them or apply for other newly available senior homestead exemptions approved in 2024. The bill requires a referendum in Dawson County, where voters will decide whether to approve the closure of these new applications. To become law, the bill must receive a two-thirds majority vote in both the Georgia Senate and House of Representatives. If approved by voters, the changes will take effect on January 1, 2026, and if the election is not conducted properly or fails to gain majority approval, the bill will be automatically repealed. The purpose appears to be streamlining and updating senior citizen tax exemption programs in Dawson County.
Committee Categories
Government Affairs
Sponsors (2)
Last Action
Effective Date 2025-05-14 (on 05/14/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/71607 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/238853 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/237070 |
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